{"id":3446,"date":"2016-03-02T00:00:00","date_gmt":"2016-03-01T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/uj-adokedvezmeny-a-tarsasagi-adoban-az-olimpiai-palyazat-tamogatasanak-adokedvezmenye\/"},"modified":"2020-07-08T18:08:48","modified_gmt":"2020-07-08T16:08:48","slug":"uj-adokedvezmeny-a-tarsasagi-adoban-az-olimpiai-palyazat-tamogatasanak-adokedvezmenye","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/uj-adokedvezmeny-a-tarsasagi-adoban-az-olimpiai-palyazat-tamogatasanak-adokedvezmenye\/","title":{"rendered":"\u00daj ad\u00f3kedvezm\u00e9ny a t\u00e1rsas\u00e1gi ad\u00f3ban: az olimpiai p\u00e1ly\u00e1zat t\u00e1mogat\u00e1s\u00e1nak ad\u00f3kedvezm\u00e9nye"},"content":{"rendered":"<p><strong>Az Orsz\u00e1ggy\u0171l\u00e9s tegnap elfogadta azt a t\u00f6rv\u00e9nyjavaslatot, amely alapj\u00e1n a t\u00e1rsas\u00e1gi ad\u00f3ban bevezet\u00e9sre ker\u00fcl \u00a0az olimpiai p\u00e1ly\u00e1zat t\u00e1mogat\u00e1s\u00e1nak ad\u00f3kedvezm\u00e9nye.<\/strong><!--more--><\/p>\n<p>A t\u00e1rsas\u00e1gi ad\u00f3t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sa \u00e9rtelm\u00e9ben az olimpiai p\u00e1ly\u00e1zat lebonyol\u00edt\u00e1s\u00e1\u00e9rt felel\u0151s t\u00e1rsas\u00e1g (\u201eOlimpiai T\u00e1rsas\u00e1g\u201d) t\u00e1mogat\u00e1s\u00e1\u00e9rt (mely p\u00e9nzeszk\u00f6zben, t\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl \u00e1tadott eszk\u00f6zben vagy ingyenes szolg\u00e1ltat\u00e1sban \u00f6lthet form\u00e1t) cser\u00e9be az ad\u00f3z\u00f3 ad\u00f3kedvezm\u00e9nyt vehet ig\u00e9nybe a t\u00e1mogat\u00e1s ad\u00f3\u00e9ve \u00e9s az azt k\u00f6vet\u0151 ad\u00f3\u00e9vek ad\u00f3j\u00e1b\u00f3l, de utolj\u00e1ra a t\u00e1mogat\u00e1s napt\u00e1ri \u00e9v\u00e9t k\u00f6vet\u0151 hatodik napt\u00e1ri \u00e9vben lez\u00e1rul\u00f3 ad\u00f3\u00e9v ad\u00f3j\u00e1b\u00f3l. Az \u00faj ad\u00f3kedvezm\u00e9ny hasonl\u00f3 jelleg\u0171, mint a filmalkot\u00e1sok, az el\u0151ad\u00f3-m\u0171v\u00e9szeti szervezetek vagy a l\u00e1tv\u00e1ny-csapatsportok t\u00e1mogat\u00e1s\u00e1val kapcsolatban \u00e9vek \u00f3ta m\u0171k\u00f6d\u0151 t\u00e1rsas\u00e1gi ad\u00f3kedvezm\u00e9nyek.<\/p>\n<p>K\u00fcl\u00f6nbs\u00e9g a hasonl\u00f3 ad\u00f3kedvezm\u00e9nyekhez k\u00e9pest, hogy az Olimpiai T\u00e1rsas\u00e1g t\u00e1mogat\u00e1sa eset\u00e9n az ad\u00f3z\u00f3nak nem kell kieg\u00e9sz\u00edt\u0151 t\u00e1mogat\u00e1st fizetnie, illetve az ad\u00f3z\u00f3 nem rendelkezhet az ad\u00f3j\u00e1r\u00f3l, vagyis a t\u00e1mogat\u00e1st nem lehet a NAV \u00fatj\u00e1n, hanem csak k\u00f6zvetlen\u00fcl lehet utalni. Az el\u00e9rhet\u0151 ad\u00f3el\u0151ny ugyanakkor l\u00e9nyeg\u00e9ben meg fog egyezni a m\u00e1r \u00e9vek \u00f3ta el\u00e9rhet\u0151 hasonl\u00f3 ad\u00f3kedvezm\u00e9nyekkel, mivel az ad\u00f3z\u00f3 \u00e1ltal ny\u00fajtott t\u00e1mogat\u00e1s 75%-a nem min\u0151s\u00fcl a v\u00e1llalkoz\u00e1s \u00e9rdek\u00e9ben felmer\u00fclt k\u00f6lts\u00e9gnek, \u00edgy az ad\u00f3alapban csak 25%-ban lesz elsz\u00e1molhat\u00f3.<\/p>\n<p>Az ad\u00f3kedvezm\u00e9nyt az Olimpiai T\u00e1rsas\u00e1g \u00e1ltal ki\u00e1ll\u00edtott t\u00e1mogat\u00e1si igazol\u00e1s alapj\u00e1n (a t\u00e1mogat\u00e1si igazol\u00e1son szerepl\u0151 \u00f6sszeg erej\u00e9ig) lehet majd \u00e9rv\u00e9nyes\u00edteni, azzal a megk\u00f6t\u00e9ssel, hogy az Olimpiai T\u00e1rsas\u00e1g csak akkor lesz jogosult a t\u00e1mogat\u00e1si igazol\u00e1s ki\u00e1ll\u00edt\u00e1s\u00e1ra, ha<\/p>\n<ul>\n<li>az \u00e1ltala ki\u00e1ll\u00edtott t\u00e1mogat\u00e1si igazol\u00e1sok 2016-ra \u00e9s 2017-re vonatkoz\u00f3an egy\u00fcttesen sz\u00e1m\u00edtott \u00e9rt\u00e9ke nem haladja meg a 19 milli\u00e1rd forintot, illetve<\/li>\n<li>a t\u00e1mogat\u00f3 a t\u00e1mogat\u00e1si meg\u00e1llapod\u00e1s megk\u00f6t\u00e9se napj\u00e1n k\u00f6ztartoz\u00e1smentes ad\u00f3z\u00f3nak min\u0151s\u00fcl.<\/li>\n<\/ul>\n<p>Az ad\u00f3kedvezm\u00e9ny ig\u00e9nybev\u00e9tel\u00e9nek felt\u00e9tele lesz tov\u00e1bb\u00e1, hogy az ad\u00f3z\u00f3 a t\u00e1mogat\u00e1st az Olimpiai T\u00e1rsas\u00e1g r\u00e9sz\u00e9re a t\u00e1mogat\u00e1si szerz\u0151d\u00e9s megk\u00f6t\u00e9s\u00e9t k\u00f6vet\u0151 30 napon bel\u00fcl \u00e1tutalja, \u00e9s a t\u00e1mogat\u00e1s teljes\u00edt\u00e9s\u00e9t k\u00f6vet\u0151 8 napon bel\u00fcl bejelentse az ad\u00f3hat\u00f3s\u00e1gnak a t\u00e1mogat\u00e1si igazol\u00e1s alapj\u00e1n \u00e9rv\u00e9nyes\u00edthet\u0151 ad\u00f3kedvezm\u00e9ny \u00f6sszeg\u00e9t. A t\u00e1mogat\u00e1s juttat\u00e1s\u00e1\u00e9rt a t\u00e1mogat\u00f3 ellenszolg\u00e1ltat\u00e1sra nem jogosult.<\/p>\n<p>Az \u00faj ad\u00f3kedvezm\u00e9nnyel teh\u00e1t adminisztrat\u00edv szempontb\u00f3l egy k\u00f6nnyen ig\u00e9nybe vehet\u0151 t\u00e1rsas\u00e1gi ad\u00f3kedvezm\u00e9ny ker\u00fcl bevezet\u00e9sre.<\/p>\n<p>Fontos megeml\u00edteni, hogy az \u00faj szab\u00e1lyok elm\u00e9letileg nem z\u00e1rj\u00e1k ki, hogy az ad\u00f3z\u00f3 ugyanazon ad\u00f3\u00e9v tekintet\u00e9ben az \u00faj ad\u00f3kedvezm\u00e9nyt egy\u00fcttesen alkalmazza a filmalkot\u00e1sok \u00e9s az el\u0151ad\u00f3-m\u0171v\u00e9szeti szervezetek, valamint a l\u00e1tv\u00e1ny-csapatsport t\u00e1mogat\u00e1sa eset\u00e9ben el\u00e9rhet\u0151 (NAV-on kereszt\u00fcli) ad\u00f3felaj\u00e1nl\u00e1ssal, \u00e9s ad\u00f3felaj\u00e1nl\u00e1s eset\u00e9n j\u00e1r\u00f3 j\u00f3v\u00e1\u00edr\u00e1ssal.<\/p>\n<p>Az \u00faj ad\u00f3kedvezm\u00e9nyt a m\u00f3dos\u00edt\u00e1sok hat\u00e1lybal\u00e9p\u00e9s\u00e9t k\u00f6vet\u0151en ny\u00fajtott t\u00e1mogat\u00e1sokra lehet el\u0151sz\u00f6r ig\u00e9nybe venni, f\u00fcggetlen\u00fcl att\u00f3l, hogy az ad\u00f3z\u00f3 napt\u00e1ri \u00e9vvel azonos, vagy att\u00f3l elt\u00e9r\u0151 \u00fczleti \u00e9vet alkalmaz.<\/p>\n<p>Az ad\u00f3kedvezm\u00e9ny hat\u00e1rozott id\u0151re lesz csak el\u00e9rhet\u0151, mivel a rendelkez\u00e9sek 2018. janu\u00e1r 1-j\u00e9vel \u00e9rv\u00e9ny\u00fcket vesz\u00edtik.<\/p>\n","protected":false},"excerpt":{"rendered":"<\/p>\n","protected":false},"author":103,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[38],"tags":[],"class_list":{"0":"post-3446","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-hirek","7":"entry"},"acf":[],"featured_image_src":null,"author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - 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